The assessor is a State certified individual whose duties are to discover, list, and place a value on all taxable real and personal property in the city, in a uniform manner. The assessor is not involved in the collection of property taxes.

Wisconsin law requires that property assessments be based on fair market value. Estimating the market value of your property is a matter of determining the price a typical buyer would pay for it in its present condition. Some factors the assessor considers are what similar properties are selling for, what it would cost to replace your property, the rent it may earn, and any other factors that affect value. IT IS IMPORTANT TO REMEMBER THAT THE ASSESSOR DOES NOT CREATE THIS VALUE, BUT RATHER INTERPRETS WHAT IS HAPPENING IN THE MARKET PLACE.

Market value is defined as the amount a typical, well-informed purchaser would be willing to pay for a property. The seller and buyer must be unrelated, the seller must be willing, but not under pressure to sell, and the buyer must be willing, but not under any obligation to buy. The property must be on the market for a reasonable length of time, the payment must be in cash or its equivalent, and the financing must be typical for that type of property. If all of these conditions were present, this would be a market value, arm's-length sale.

Just as in many other fields, computers are useful in the assessment process. Assessors are trained to look for relationships between property characteristics and market value. By coding these characteristics and studying sales prices, assessors can estimate value by developing formulas and models. Computers are much faster and are capable of advanced analysis in this area. But despite these capabilities, common sense and assessor judgment are always required to verify assessments. Our appraisers have vast valuation experience and are highly familiar with all neighborhoods throughout the City.

To make a proper assessment of a dwelling or other building, it is desirable for the assessor to see the inside and the outside of the property. The law requires that property be valued from actual view or the best information available. The assessor’s office has a vast amount of historical records on the physical characteristics of each property in the municipality. Even though the assessor may have been unable to go through your property, the assessment will still be reviewed, based on the existing records and the sales of similar properties.

When an interior inspection is unavailable or not allowed, the assessor will attempt to update the records by looking at the property from the outside and using any other available information. To ensure an accurate assessment, it is to your advantage to allow the assessor inside your property when an inspection is requested. By denying an inspection, you may lose the right to appeal your assessment to the Board of Review.

Generally speaking, improvements that increase the market value of a property will increase the assessed value. The following are typical items that will increase the assessed value of your property:• Added rooms or garages• Updating old windows and siding• Substantial modernization of kitchens or baths• Central air conditioning• Adding Fireplaces, Decks, Porches, Sheds, etc.• Extensive remodeling or updating, etc.

General economic conditions such as interest rates, inflation rates, supply and demand, and changes in tax laws, will influence the value of real estate. As property values change in the market place, those changes must be reflected on the assessment roll.

The City of Superior Assessor's Office revalues all property on a quasi-cyclical nature to keep pace with changes in the market, as dictated by Wisconsin Statutes Chapter 70. The City of Superior must maintain its assessed values within 10% of true full market value within a specified time period. During a revaluation year, all assessments are examined and adjustments are made where necessary to guarantee that all properties are assessed at market value. This is done to assure that taxes are distributed equitably and uniformly.

No, it is not. If the total levy remains the same, only those properties which are not presently paying their fair share will pay more taxes after a revaluation. Properties presently paying more than their fair share will pay less.

There are differences between individual properties and between neighborhoods. In one area, the sales may indicate a substantial increase in value in a given year. In another neighborhood there may be no change in value, or even possibly a decrease in property values. Different types of properties within the same neighborhood may also show different value changes. For example, one-story houses may be more in demand than two-story houses, or vice-versa. Older homes in the same area may be rising in value more slowly than newer homes. There are numerous factors to be considered in each property that will cause the values to differ. Some of the factors that can affect value are location, condition, size, quality, number of baths, basement finish, garages, and many others

Though the value of your property affects your share of taxes, the actual amount you pay is determined by the budget needs of the schools, city, county, technical college, and state reforestation. All of these taxing units decide what services they will provide in the coming year and how much money they will need to provide those services. Once this decision is made, a tax rate is adopted that will generate the needed dollars. Your property taxes are then determined by applying the annual tax rate (in the form of dollars per thousand), multiplied by your total assessment divided by 1000.

Example: If the total assessed value of your property were $75,000, you would multiply the tax rate (also known as mill rate) per thousand times 75. ($75,000/1000).

Utilizing the 2005 City of Superior tax rate of $19.54 per $1,000 would result in the following real estate tax estimate:

(75,000/1000) 75 X $19.54 = $1465.50

Tax rates change on an annual basis. The total tax dollars (levy) to be collected is determined by the overall budget needs of the governmental and educational entities that require our tax dollars to provide the services we demand and expect. The total amounts of the levy (budgets) are then divided by the total assessed value of the community to determine the overall tax rate for that given year.

Although your tax payments are made to the Treasurer, a large share of your tax dollars are turned over to other governmental units such as the schools, county, and the state. City services such as Public Safety, Public Works, Health and Sanitation, Administration, Grant and Aid Projects, and Culture and Recreation are also bought with your tax dollars.

You should first attempt to decide for yourself what your property is worth. This can be done by looking at area sales, contacting appraisers, and comparing assessments of similar homes. Sales and assessment information is open to the public for review and available in the Assessor's office during regular business hours.

Additional questions and information can be reviewing in the Wisconsin Department of Revenues publication “Guide For Property Owners” which can be obtained at following web address - Guide For property Owners

1. Build a house or other building (including sheds)2. Make improvements or alterations to your home or business3. Move or demolish a building4. Roof or reroof your home, business, or other building5. Make electrical, plumbing, or heating installations or alterations to existing systems6. Install a wood burning stove or build a fireplace (including gas fireplace inserts)7. All accessory buildings and residential fences

There is no single fee for a permit. The fee schedule is reviewed and adopted by the City Council on a regular basis. The permit fee will be collected at the time the permit is issued. Click on an individual permit application on the Building Permits page of Building Inspection for types of permits and applicable fees. To get a permit application/see fees:

Plan checking is a function performed prior to the issuance of a building permit and assures you that to the best of our ability your plans meet the applicable codes. Most major commercial and/or industrial projects are plan checked by the State of Wisconsin. Most residential plans are checked by the Building Inspection Division staff.

The purpose of a permit is to ensure that construction complies with the codes adopted by the City of Superior. These codes have been enacted by our City Council, after careful consideration, to protect health, general welfare, and your investment in your property. The evidence of a building permit is often necessary to obtain financing from lending agencies.

When plans are submitted, you will be told approximately when the plan check will be completed. Generally, signs and nonengineered minor projects can be plan checked in 3-5 working days and single-family dwellings in 5-7 working days. A detailed plan check may include a review or check by Planning, Engineering, Fire, County Health, or other agencies. Plans are viewed on a first-come, first-served basis.

The inspector checks the work being done for compliance with the approved plans and applicable codes and ordinances. They will inspect each phase of the job and will approve it before the next part of the job begins. The job card lists the inspections that must be made on your project. As each inspection is made and approved, the job card will be signed and dated. On new construction, the inspections might follow this pattern:

1. Footing/foundation and setbacks. Made after the forms and reinforcing bars are in place and prior to concrete being poured.2. Underground plumbing. Made when sewer drain line is in place and either filled with air or water for a pressure test.3. Floor joists and insulation. Made before the subflooring is installed.4. Framing. Made after all framing, including doors and windows, is complete.5. Exterior lath. Made after paper and wire are installed and prior to scratch coat. A second inspection of the scratch coat is also required.6. Sheetrock. Made after sheetrock is hung and nailed and prior to taping.7. Final. Made when all areas of the project are complete.

Electrical, plumbing, and mechanical inspections are also made at various stages of completion and prior to being covered by any subsequent work.

Applicable codes include the Wisconsin Enrolled Commercial Building Code Ch. 50-64 (commonly known as the commercial code); the Uniform Dwelling Code (UDC) for one and two family dwellings; the Uniform Multi-Family Code, Ch. 66, for apartment buildings; and the Barrier-Free Design Code, Ch. 69. Buildings originally built before 1914 that have not been changed are subject to the Existing Buildings Code, Ch. 160-164. Also applicable are the Wisconsin Plumbing Code and the National Electrical Code.

These codes are part of the state Administrative Code and have the effect of law. Changes are usually recommended by agency-appointed citizen code committees, endorsed by the agency, and given legislative review before they take effect.

To make sure the Code is followed, the state requires anyone constructing or remodeling most buildings submit their building plans and heating, ventilating and air conditioning (HVAC) plans to the state for review and approval before any local permit issuance or construction begins. Subsequent on-site inspections are made to ensure the approved plans are followed.

You may, but you must first plead not guilty to the citation and go through the court process. The clerk of courts will schedule you for a pretrial conference, at which time the City Attorney will speak to you about your citation.

Due to the other responsibilities and demands placed upon the City Attorney's office, our schedule does not allow for the rescheduling of pretrial conferences, unless in the case of a medical emergency. If you wish to contest your citation, it is your responsibility to make arrangements to appear at your scheduled hearings.

Yes. The City Attorney’s office can provide an explanation of the City’s ordinances so that citizens may be assured they are in compliance with the Code. The City Attorney’s office can also familiarize you with the City’s zoning code, traffic code and property maintenance code.

When a homeowner or business experiences flooding here are some tips that might be helpful: 1. Call the Environmental Services Division at 394-0392 to report the flooding. Report what has happened and when it occurred. Provide your name, a phone number where you can be reached and the address where the flooding occurred. Indicate if there will be a person at this location if a city employee needs to stop by. 2. When a City crew is available, they will be sent to investigate the City sewer to determine if it is flowing properly. 3. As a property owner who has experienced flooding, there are some steps that you can take: Before cleaning, take pictures of any damaged property for your records to be used for reimbursement of insurance or claims Contact the Douglas County Health Department Sanitarian at 395-1304 for information on potential health concerns. You may want to consider having a professional cleaning company perform the clean up of your basement. Contact the City Clerk's office at 395-7200 if you intend to file a claim for damages. Please note that the City does not typically cover claims for water damage that occurs during major rain events. 4. Did you know that the City offers a program for single-family residential homes that have experienced flooding? It is called the "Stormwater Flood Control Pilot Project." For more information call 394-0392 ext. 1002.

The Superior Police Department, 1316 N. 14th St., Suite 150, has a pharmaecutical drop box in their lobby. The office is open from 8 a.m. until 4:30 p.m. Monday through Friday.

Do not dispose of unwanted, ununused or expired medications down your drain. The sewer treatment plant is not able to properly treat and remove these chemicals. The discharge from the treatment plant will likely contain some of the medicines and put them into Lake Superior.

Clean out your cabinents to keep excess medication from getting into the wrong hands. A pet or child could be affected. Superior Police Department

At this point we are sold out of the rain barrels and compost bins. Check local stores or on-line for purchasing these items that are great for stormwater pollution prevention, harvesting water your plants will like, and for turning waste into good soil.

We would love to talk with you about participating in a public volunteer program such as our Adopt-a-Storm Drain and Superior Citizen Stream Monitoring programs. We also offer opportunities for participation in annual events, such as the Alliance for the Great Lakes' Adopt-a-Beach/Coastal Clean Up event (3rd Saturday in September every year) and the Superior Ice Festival's Orb365 citizen art installation. Join us for one of our tours of city stormwater/green infrastructure or schedule a tour of the waste water treatment plant to learn what happens to waste water (sewage) before it is returned to Lake Superior. Learn more about these events on the News and Events page, or by contacting Andrea Crouse at 715-394-0392 x1041 or crousea@ci.superior.wi.us.

Businesses are required to fill out a Statement of Personal Property by March 1st of each year identifying values of property owned and used by their business as of January 1st of the applicable year. The Assessor division reviews these values and determines the current value on which the tax is assessed. Taxes are calculated by multiplying the assessed value of the personal property by the current year’s tax rate and are due on January 31st each year.

Delinquent sewage is calculated by SWLP personnel by subtracting the payments applied for sewage fees from the amounts charged for sewage fees plus interest charges. The period covered in this calculation is August 1st of the previous year through July 31st of the current years. Delinquencies for this period are placed as liens on the owner of the applicable property if not paid by November 15th.

Smoke detectors should be located on each floor of your house. In addition, there should be one installed in each bedroom. Smoke detectors should not be installed in locations that are adjacent to bathrooms or cooking facilities since the steam from these locations can cause false readings. Smoke detectors should be installed in the highest portion of a room preferable at the highest point of the ceiling. They should not be installed within 4" of where the ceiling meets the wall. If mounted on the wall surface, they should not be mounted within 4" of the ceiling but not more than 12" from the ceiling. Lastly, smoke detectors should not be mounted near doorways or windows.

The fire department is responsible for enforcing laws which we call fire codes for all business and apartment buildings in our community. Wisconsin makes most of the codes. The City Council also makes some of the codes. A code is a rule which a store or owner of an apartment building must follow for fire safety. The department has 3 Fire Inspectors who go to every store and apartment building in Superior and check to see if the people are following the rules. Without these rules we would have more fires.

The Superior Fire Department consists of 3 stations located within the City of Superior. The Headquarters station is located at 3326 Tower Ave and has the following personnel on duty - Chief, 1 Battalion Chief, appx 4 Firefighters, Asst Mechanic and Administrative Asst. Station #2 located at 723 Hammond Av has 3-4 firefighters on duty daily. Station #3 located at 2531 E 5th St. had 3 firefighters on duty daily.

The City of Superior bills for sewage, stormwater, recycling, and garbage. All fees are fixed fees except for sewage. Sewage is made up of two parts: a fixed monthly fee of $5.50 per month to be connected to the sewer system and a usage fee based on the amount of water used. The City receives this information from SWL&P monthly from your water meter.

Sewagefees are $5.50 per month ($16.50 for 3 months) to be connected to the sewer system plus $7.71 per ccf (100 cubic feet) of water used.

Stormwaterfees are based on the amount of impervious area calculated on each parcel. 1 ERU = 2933 square feet. The minimum fee billed is 1 ERU or $5.90 per month ($17.70 for 3 months).

Garbagefees are $7.75 per month for a single family dwelling ($23.25 for 3 months). Extra carts are available for $5.00 per month ($15.00 for 3 months). For commercial properties and residential properties larger than a single family dwelling, fees are $7.75 per month per dwelling unit. A maximum of 4 carts are allowed at any property. Example: a 6-plex may have up to 4 carts and will be billed 6 x $7.75/month = $46.50 or $139.50 for 3 months.

Recycling fees are $3.50 per month for a single family dwelling ($10.50 for 3 months). The City of Superior contracts recycling pick-up to Hartel/DBJ. The contract covers pick-up of all residential dwellings up to a 4-plex. There is also a drop off facility located at 1021 Garfield Ave which is paid for by the recycling fees. Owners of large residential and commercial properties must provide recycling service themselves through a commercial hauler.

Yes, you will see each month's usage listed on your bill. This will match up with your SWL&P water meter usage. You will also see the itemized fixed fees for stormwater, recycling, and garbage on your bill.

The City of Superior will send the bills to a local facility instead of a corporate office with written authorization from the owner at no cost. The owner, however, will not receive a duplicate copy or a quarterly delinquency notice if bills are unpaid by the tenant. To receive duplicate copies of the invoices and delinquency notices, a property owner will need to fill out an Owner-Tenant Billing Form available on our website. There is a $25.00 administrative fee for this per tenant.

The City of Superior will bill sewage, stormwater, recycling, and/or garbage fees to residential tenants if the property owner fills out an Owner-Tenant Billing Form available on our website. The owner will receive either an emailed or mailed copy of the tenants bill which states that it is a duplicate copy and will also receive a notice within 14 days of the due date of the bill if it is not paid. We will continue to bill the tenant even once they move out until the bill is either paid or assessed to the property taxes if unpaid. There is a $25.00 fee to have service billed to a tenant.

The City of Superior does not offer payment plans, There is a 1% late fee on all past due bills. On November 1st each year, any unpaid balances for invoices billed through June of the current year are assessed a 10% penalty. You may still pay the balance in full including the 10% penalty until November 15th. On November 16th, any unpaid balance is sent to be assessed to the property taxes and removed from your balance. We will not be able to accept payments towards this balance after November 15th.

Electronic waste has been banned from landfills since 2010. The landfill accepts a limited amount of electronic waste. Please see the landfill page or call 715-398-7222 for further information. Afterlife Electronics Graveyard @ 915 John Avenue is another option for electronics disposal. Phone: 218-940-9274.

The landfill does not accept hazardous waste. City of Superior residents may use WLSSD's Household Hazardous Waste facility free of charge. Please contact WLSSD for their hours and further details. Phone: 218-722-0761

Demolition material is NOT accepted at the city landfill. Duluth Landfill Superior (2512 Central Avenue) is a demolition landfill and accepts items such as shingles, siding, drywall, lumber, etc. Please call them for further details: 715-392-1889.

Ballfields are reserved one week in advance by calling the department @ 715-395-7270. We reserve in 1 1/2 hour time increments. Many teams use our fields for practice, so your cooperation in sharing field time is very much appreciated!

In order to have special event in a city park (such as a community fair or BBQ) or a 5K on a city trail, you must complete a special event permit 30 days prior to your event. The permit must be approved by city officials before you can proceed and you must also provide a certificiate of insurance to the city. Please see the Special Event web page for further details.

The City plants trees on boulevards by zone. Each year, if funding is available, the most-needed zone for planting is determined by the Urban Forestry Tree Board. Citizens may plant a tree on their boulevard (purchased by themselves) by obtaining a Tree Planting Permit at no charge. We will also provide a list of approved trees along with our tree planting standards that must be followed when planting a tree on a city boulevard. Call 715-395-7270 for more information on how to plant your own tree on the boulevard. Citizens may also purchase a Tribute Tree and have that planted on their boulevard. Please visit our Tribute Tree page or call us for further information.

A police report can be obtained in person by stopping into our Records Bureau. A report can also be requested by mail, but there may be a fee for the report. For more information, contact our Records Bureau at 715-395-7498 or 715-395-7575.

• Contact any on-duty Supervisor at 1316 N. 14th St., Superior, WI or by phone: (715) 395-7460• Write a letter to the Superior Police Department, in care of the Chief of Police, or call (715) 395-7450• Email us at: policedept@ci.superior.wi.us

To make a complaint, you may

• Contact any on-duty Supervisor at 1316 North 14th Street, or by phone: (715) 395-7460• Write a letter to the Superior Police Department, in care of the Chief of Police, or call (715) 395-7450• Contact the Superior Police & Fire Commission, in care of Human Resources, 1316 N. 14th St. Suite 301, Superior, WI 54880 Pick up a complaint information form at the Police Desk.• Email us at: policedept@ci.superior.wi.us

The street lights in the City are handled in two ways--lights on metal poles belong to the City and should be reported to Building Inspection at 715-395-7288, and lights on wooden poles should be reported to SWL&P at 715-394-2200.

The recycling cart goes next to your trash cart-for most Superior residents, that is in the alley. If you live on one of the streets who still place your trash at the curb, you should also place your recycling cart at the curb.

No. The carts permit a single-stream recycling process. Simply place all of your acceptable recycling materials into the recycling container, including clean glass, cans and plastic, newspapers, paper bags, magazines, cereal boxes and cardboard. DO NOT BAG items with plastic or paper bags, just place materials in the cart. Large pieces of corrugated cardboard should be cut into pieces, flattened, and placed next to the cart if there is not enough room inside.

Hartel’s/DBJ Disposal Companies has been in business since 1952 and began collecting recycling in Duluth since 1990. They pledge to increase the number of Superior households that recycle by making the collection process more convenient and user friendly for the customer. Hartel’s/DBJ Disposal Companies can be reached at 218-729-5446, or on the web at www.hartels-dbj.com.

For most situations, it is not necessary. However, you may call Hartel’s/DBJ Disposal at 218-729-5446 and let them know you are a new recycler; they will be able to help with any question you may have.

Place all your newspapers and magazines, junk mail, phone books, cereal boxes, etc., right inside the cart with the rest of the products. Do not tie newspapers together and do not use plastic bags. NO PLASTIC BAGS WILL BE ACCEPTED.

Yes. Small cardboard boxes can be flattened and placed in to the recycling cart. If you are recycling a large volume of corrugated cardboard, cut it into pieces, flatten it and place it next to the cart.

It is your responsibility to care for your cart. If your cart is lost, stolen or damaged, it is the responsibility of the resident or tenant using the cart to contact Hartel’s/DBJ Disposal for replacement as soon as possible. A replacement charge could apply.

Commercial businesses, apartment owners with more than 4 units and non-residential customers should arrange for recycling pick-up services with a licensed contractor. A list can be found in the phone book or at the City of Superior/Douglas County recycling information website: www.douglascountywi.org/countydepartments/recycling/recycling.htm.